US Tax Reform is there likely to be " real " simplification ? AdrianJ. Sawyer Electrónico
By: Sawyer, Adrian John
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Material type: 
ArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | POLITICA FISCAL | REFORMA | REDUCCIONES TRIBUTARIAS | ESTADOS UNIDOS
In:
Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: President Donald Trump's proposed reforms, which are long on rhetoric and short on detail, would affect almost every individual and corporate in the United States, leading to lower income tax, especially for the wealthy and larger businesses, and significant spill-over effects beyond the United States. This article focuses on the extent to which the proposed changes may reduce complexity and facilitate simplification.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/6a-15 (Browse shelf) | Available | BIT/2017/6a-15 |
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Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
President Donald Trump's proposed reforms, which are long on rhetoric and short on detail, would affect almost every individual and corporate in the United States, leading to lower income tax, especially for the wealthy and larger businesses, and significant spill-over effects beyond the United States. This article focuses on the extent to which the proposed changes may reduce complexity and facilitate simplification.
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